https://www.taxtmi.com/caselaws?id=50152 The dominant issue was whether a demand for clandestine manufacture and removal could be sustained when it was founded solely on notebooks recovered from a person alleged to be the assessee's employee. The Tribunal held that refusal to permit cross-examination of that person, despite the assessee's categorical denial of any employment relationship and the centrality of his records to the case, amounted to a gross violation of natural justice; the adjudicating authority's stated apprehension reflected impermissible pre-determination. Further, in the absence of any independent corroboration of the notebook entries, the allegation of clandestine manufacture and removal was unproved. The demand and impugned order were set aside and the appeal was allowed with consequential relief. en-us Mon, 11 Dec 2000 00:00:00 +0530 Mon, 05 Jan 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50152 The dominant issue was whether a demand for clandestine manufacture and removal could be sustained when it was founded solely on notebooks recovered from a person alleged to be the assessee's employee. The Tribunal held that refusal to permit cross-examination of that person, despite the assessee's categorical denial of any employment relationship and the centrality of his records to the case, amounted to a gross violation of natural justice; the adjudicating authority's stated apprehension reflected impermissible pre-determination. Further, in the absence of any independent corroboration of the notebook entries, the allegation of clandestine manufacture and removal was unproved. The demand and impugned order were set aside and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50152